Government Code § 23027

CHAPTER 1. General

Current as of September 28, 2026Gov. Code, § 23027Official source ↗

Added by Stats. 1993, Ch. 1039, Sec. 1. Effective January 1, 1994.

The board of supervisors of any county may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 and any other procedures as may be applicable. The special taxes shall be applied uniformly to all taxpayers or all real property within the county, or any involved portion thereof, except that unimproved property may be taxed at a lower rate than improved property.